(1) In the case of cider and perry exceeding 2.8 % vol but not exceeding 8.5 % vol that is subject to alcohol products tax, a relief of half the amount of alcohol products tax paid on such cider and perry shall, subject to subsection (3) and to such conditions as the Commissioners may prescribe or otherwise impose, be granted on a combined total quantity of cider and perry not exceeding 8,000 hectolitres in a calendar year, produced by a producer of cider and perry -
(a) where the combined total quantity of cider and perry produced by that producer in the previous year has not exceeded 10,000 hectolitres,
(b) which is legally and economically independent of any other producer of cider and perry,
(c) the premises of which are situated physically apart from those of any other producer of cider and perry, and
(d) where less than 50 per cent of the cider and perry produced by that producer in the previous calendar year has been produced under a licence, franchise or contract arrangement fo
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